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Tax Benefits

You could use a break.

Georgia employers have saved millions in taxes by helping their employees use commute alternatives. Taking advantage of these benefits is easy, and programs can be set up at any time.

Commuter Choice Tax Benefits

The Commuter Choice tax benefits program, based on Section 132(f) of the federal tax code, allows employers to offer employees a variety of financial incentives for using alternative commute modes. Section 132(f) covers transit, vanpool and bicycle benefits as well as qualified parking.

State Income Tax Credit for Qualified Transportation Fringe Benefits

Employers can receive an annual $25 tax credit for each employee that utilizes a federal qualified transportation fringe benefit. Employees must use the commute alternative at least 10 times per month to qualify. This tax credit, provided by Code 48-7-29.3, is open to employers that pay State of Georgia corporate income tax and provide transit pass subsidies or vanpool subsidies for employees. For more information, email your name, work zip code and employer name to


Employee Incentive

Employer Incentive

Pretax only

Employees may set aside up to $260/month for transit, vanpools and/or qualified parking and save on payroll taxes including FICA, local, state and federal withholding

Employers save from a decrease in FICA payments as a result of shifting taxable salary (for which employers pay FICA) to pretax (no FICA)

Subsidy only

Employees receive the subsidy tax-free and pay no taxes on the amount

Employers do not have to pay FICA on the subsidy but can no longer deduct the payment as a business expense

Combination of Pretax and Subsidy

Employees receive the benefits for each portion listed above

Employers’ situation is the same for each portion as listed above

NOTE: Benefits are based on 2018 IRS code and are subject to change. For more information on transportation benefits, visit Neither this site nor any Georgia Commute Options service providers are engaged in rendering legal or financial advice and provides this information free of charge solely to assist businesses exploring benefits for their respective employees. The information presented here does not constitute official tax guidance or a ruling by the U.S. Government. Taxpayers are encouraged to consult with the Internal Revenue Service or a tax professional for specific guidance related to the Federal tax law. By using these materials, the recipient (1) acknowledges and agrees that Georgia Commute Options makes no representations regarding the sufficiency (legal or otherwise) of these materials in any particular jurisdiction or for any particular business purpose, and (2) voluntarily and knowingly assumes all risks associated with their use.
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